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Arizona Contractor Taxpayer Bond

Who may have to pay a Taxpayer Bond?

~ Certain Transaction Privilege Tax license applicants who will engage in contracting.

~ Certain prime contractors who have construction contracts valued at $50,000 or more.

~ Persons who are delinquent in paying Arizona taxes or have a history of delinquency.

For more information about Taxpayer Bonds please contact our agency or refer to this document from the Arizona Department of Revenue.

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